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CITY STORES COMPANY v. SMITH

Civ. A. No. 17977.

154 F.Supp. 348 (1957)

CITY STORES COMPANY (as common parent of an affiliated group of corporations) v. Francis R. SMITH and Joseph F. J. Mayer.

United States District Court E. D. Pennsylvania.

September 13, 1957.

Attorney(s) appearing for the Case

Milton A. Kamsler (of Folz, Bard, Kamsler, Goodis & Greenfield), Philadelphia, Pa., for plaintiff.

Alan J. Swotes, Asst. U. S. Atty., Fred J. Neuland, Trial Section, Tax Division, Department of Justice, Washington, D. C., for defendants.

VAN DUSEN, District Judge.

The trial judge makes the following Findings of Fact and Conclusions of Law:

I. Findings of Fact

Paragraphs 2, 3, 4, 5 (including Exhibit C attached to the complaint), 6, 7 (including Exhibit D attached to the complaint), 8, 9, 10, 11, 12 (including Exhibit A attached to the stipulation), 13, 14, 15, 16 (including Exhibit A attached to the complaint), 17, 18 (including Exhibit B attached to the complaint), and 19 of the...

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